Skip to content
V0619-25 ·2 April 2025 ·consulta-vinculante Medium impact
Tax

Sale of a second home purchased in 1980 may qualify for temporary regime relief

The tax treatment of selling a second home bought in 1980 to fund disability adaptations is queried. The DGT states that the sale results in a capital gain or loss and that the temporary regime under the ninth transitional provision of the LIRPF may apply.

In 6 key points

Lifecycle

2025-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact